Advice 1: How to write off consumables

The bigger the company the harder it is to account for all consumables. Even specialized programs can't help to detect lack of consumables. Charged materials in different ways and for various needs. Primary documents are the basis for the write-off of consumables – limit-fence card and demand-bill.
How to write off consumables
You will need
  • Limit intake-card or demand-bill.
Instruction
1
The company can use as invoices and limit-fence card intended for goods, systematically potreblyaya to perform work or manufacture products. Limit-fence cards are issued for a period of 1 month in 2 copies, one is given to the recipient of the materials, the other remains in a warehouse. In both instances subject to quantity dispensed consumables and put the signature of the person received the materials, and faces issued. At the end of each month, the card is dealt to the accounting Department, on the basis of the recording of disposal of consumables. Instead of the demand-bill in case the leave of consumables is performed only once, but is also issued in 2 copies.
2
When the materials are consumed, the accounting reflects this process in the form of money. Some difficulty is the fact that the same materials can come in several batches and at different prices.
3
Off methods consumables:

1. The most common method of write-off is made when there are several batches of the same product with the difference in price, and then the material used. Then you need to deduct the average cost of the goods. That is, first determine the cost of the materials, which remained until the delivery of new parties, then received and all amounts add up. Then the total amount of material that is in stock, plused together. And only after that the total amount of all materials divided by the total number of turns and the average scrap value for one unit. After this is calculated, the amount expended materials of this type.
4
This method involves charging of each party in order of receipt. That is, regardless of whether from old or new batch has been consumed product, accounting still deduct it in the queue.
5
Used goods or damaged material will be debited for the amount for which purchased. Mainly because are written off materials in some types of organization, for example, in the jewelry industry due to the fact that even identical gems is impossible to generalize, since they have different costs and characteristics.
Note
Off methods consumables should be established by the company in accounting policies.
Useful advice
If the company is a permanent vacation of the same materials, it is best to use a limit-fence card because if you constantly make requirement-invoice, the huge flow of documents will become uncontrollable.

Advice 2: As for accounting write-off goods

In the process of economic activities of the accountant and the head of the organization may be faced with this situation, as the write-off of defective or overdue goods. These defects can be identified during inventory and randomly. According to PBU 10/99 in accounting, such expenditures relate to other things.
As for accounting write-off goods
Instruction
1
To write off the item, you must assign an inventory to the Commission. To do this, approve the composition of the inventory Commission, select a chair. To do this, make the order. In the same regulatory document, specify the object and date of the inspection, and the reason for its implementation.
2
After identifying the defective or damaged goods will issue a statement, which has a unified form n INV-26. If the goods are disposed of, a report of utilization (form TORG-16). This document must be signed by the head of the organization, as well as members of the Commission. If the product is utilized after the battle, make Approve all transactions with the order.
3
In accordance with article 146 of the Tax code for writing off defective merchandise , you must restore the amount previously paid VAT into the budget. For this make amended tax returns. Note that the purchase price of these products will not reduce taxable base at calculation of the profit tax. To natural loss a defective product also can not be attributed. And this we can conclude that the marriage is written off at the expense of own funds of the enterprise. Don't forget to reflect the restored VAT in the sales Ledger.
4
Goods write off in accounting. Do this following posting:Д94 K41 – identified overdue (faulty) goods;Д94 K19 – charged VAT of the purchase price is overdue (faulty) goods;D19 K68 – recovered VAT accrued for payment to the budget;Д91 sub-account "other costs" К94 – charged to an expired (defective) product.
5
If you do not want to recover previously paid VAT, be prepared for the fact that the tax inspector will come to you in the conflict. The goods must be transferred at sale prices, including tax on value added.

Advice 3: How to write off a marriage in 1C

Marriage can be found in the warehouse of the company, and when you return faulty goods by the buyer. Depending on this, in the program "1C: Enterprise" differently you are writing off defective products. This takes into account also the presence of the responsible person and the opportunity to fix the marriage.
How to write off a marriage in 1C
Instruction
1
Run the program "1C: Enterprise". Fill in the document "a Return from the buyer" if the defective product was discovered after implementation. Mark in column "a" of "Marriage". If the marriage was discovered in the warehouse of the enterprise, then issued a document "Release of goods" in which in the column "Number of defective products" is indicated the corresponding number. After that, you create the document "Moving warehouses", if the goods sent to the warehouse for corrections. Fixing a marriage is impossible, the products shall be written off.
2
Sleep marriage in the program "1C: Enterprise" design document "write-off of defective inventories". Check the price of the defective goods, which will be reflected in the account 28 "Marriage in production". If the item can be disassembled, then issued a document "Posting MPZ from a marriage" and specified the value of the materials, which are debited from the account 28.
3
Take some of the costs of marriage with the responsible person. In this case, open the document "other expenses", which specifies the operation type "write-off". Enter the amount and cost of "Marriage in production". Select account 73.02 "payment of compensation for material damage.
4
Check the correct cancellation of marriage in the program "1C: Enterprise". To do this, open accounting. If done correctly, the write-off of defective products from the warehouse will be reflected on credit of account 43 "Finished goods" and the debit of the account 28. After this reflects the posting of materials from the analysis of marriage on the debit of account 10.1 "Raw materials". The month-end closing is carried out by transfer to the debit account 20 "Primary production" of the balance of the loan account 28. The transfer of marriage for correction is reflected on the loan account 10.1 the debit of the account 28.
Is the advice useful?
Search